Read more here (in Swedish).
For businesses that are required to use a cash register, this means that they can now choose whether to offer a customer an electronic receipt, a paper receipt or both options.
Companies that sell goods and/or services against cash or card payment must, with certain exceptions, use a cash register (see Chapter 39, Sections 4-5 of the Swedish Tax Procedure Act, in Swedish Skatteförfarandelag (2011:1244), SFL).
If there is an obligation to use a cash register, a receipt generated by the cash register must be created for each sale and offered to the customer (see Chapter 39, Section 7 of the SFL).
The Swedish Tax Agency's regulation has previously stated that a cash receipt can be either a paper receipt or an electronic receipt (see chapter 2, section 3 and chapter 7, section 1 of SKVFS 2021:17).
However, the Swedish Tax Agency has also previously taken the view that a trader must always be able to offer a paper receipt if a customer so wishes in order to fulfill its obligation to present and offer a receipt in accordance with SFL.
The new position changes the position of the tax authority compared to the previous assessment. This means that companies that are obliged to use a cash register now have the right to only create an electronic receipt and offer it to the customer.
The wording of Chapter 39, Section 7, second paragraph, SFL only states that a receipt issued by the cash register must be issued and offered to the customer for each sale. The text of the law therefore does not specify in what form the retailer is obliged to issue and offer a receipt. In addition, the Swedish Tax Agency's regulations state that a receipt can be in either paper or electronic form.
In the preparatory work for the Swedish Tax Procedure Act, it was particularly emphasized that the Tax Procedure Act is technology-neutral . This was also clarified in later preparatory work from 2022, which clearly states that there is not always a requirement to provide information on paper, which supports the assessment that the law does not stipulate that the customer must always be offered a receipt in paper form.
In some cases, the customer may not wish to or be able to receive an electronic receipt. According to the Swedish Tax Agency, it is also irrelevant in what form the customer wishes or is able to receive the receipt.
The merchant's obligation merely means that a receipt must be issued and offered to the customer for every sale. This obligation is fulfilled regardless of whether the customer is offered a paper receipt or an electronic receipt.
The statement of the Swedish Tax Agency dated December 4, 2024 can be found under this link (in Swedish).
efsta offers a digital receipt that gives you a competitive advantage in the Swedish market. A digital receipt is an environmentally friendly and cost-saving option for businesses and more convenient for both businesses and their customers. Read more about our "Simple and Smart Bill" here or contact us to learn more about our solution
On our comprehensive country page on Sweden, we provide you with further details on Swedish tax law. Here you can find out how companies can best implement the current legal requirements and how efsta can help.
